How to File ITR-1 Sahaj Online: A Complete Guide for Salaried Employees (FY 2024–25)
Filing your Income Tax Return (ITR) is a crucial annual responsibility for every salaried employee in India. For the Financial Year 2024–25 (Assessment Year 2025–26), the process has seen new updates, especially for those using the ITR-1 Sahaj form. This comprehensive guide will walk you through the latest rules, eligibility, step-by-step filing process, and expert tips to ensure a smooth, error-free experience. If you’re a salaried professional looking to maximize your tax savings and avoid common pitfalls, read on for everything you need to know about filing ITR-1 Sahaj online.
Also Read-ITR-3 Form: How to File ITR-3 Online
The ITR-1 Sahaj form is the most widely used tax return form for resident salaried individuals with income up to ₹50 lakh. Filing your ITR on time is not just about compliance—it helps you claim eligible deductions, avoid penalties, and ensures faster refunds. With the government introducing new features and changes for FY 2024–25, understanding the updated process is more important than ever.
Key ITR-1 Sahaj Details for Salaried Employees (FY 2024–25).
| Feature | Details (FY 2024–25) |
|---|---|
| Eligible Income Sources | Salary/Pension, One House Property, Other Sources (interest, dividends), Agricultural income ≤ ₹5,000 |
| Maximum Total Income | Up to ₹50 lakh |
| Capital Gains Allowed | LTCG from listed shares/mutual funds up to ₹1.25 lakh (Section 112A) |
| Not Eligible If | Director in a company, income > ₹50 lakh, more than one house property, foreign income, NRI, etc. |
| Deductions Allowed | Sections 80C to 80U (dropdown selection in new utility) |
| Filing Start Date | Expected June 2025 (delayed from usual April start) |
| Filing Deadline | 31st July 2025 (non-audit cases) |
| Belated Return Deadline | 31st December 2025 |
| Documents Needed | Form 16, PAN, Aadhaar, Form 26AS/AIS, bank details, deduction proofs |
What are the Components of ITR-1 Sahaj?
The ITR-1 Sahaj form is structured into five main parts and two schedules, making it straightforward yet comprehensive for salaried taxpayers. Understanding each component is essential for accurate and hassle-free filing.
| Component | Description | Key Fields/Details | Mandatory? |
|---|---|---|---|
| Part A: General Information | Captures personal, contact, and filing details of the taxpayer. Includes status of filing, tax regime selection, and response to notices. | – PAN – Name (as per PAN) – Aadhaar Number or Enrolment ID (with exceptions) – Date of Birth (DD/MM/YYYY) – Gender – Age – Status (Resident/Non-Resident) – Communication address (full address, city, state, PIN) – Mobile number & Email address – Nature of Employment (Government, PSU, Others) – Filing section (139(1), 139(4), 139(5), etc.) – Tax regime opted (old/new) – Original Acknowledgement Number & Date (if revised/defective return) – Notice/Order Number and Date (if filed in response to notice) – Ward & Assessing Officer details (if known) – Filing date | Yes (with few exceptions for Aadhaar and notices) |
| Part B: Gross Total Income | Details of all income sources eligible under ITR-1: salary/pension, one house property, other sources. Computes gross total income. | – Salary/Pension (as per Form 16 or actual) – Income from One House Property (self-occupied/let out, interest on home loan) – Income from Other Sources (interest from savings/fixed deposits, family pension, etc.) – Exempt income (dropdown selection for types like HRA, LTC, etc.) – Gross Total Income (sum of above) | Yes |
| Part C: Deductions and Total Taxable Income | Details of all deductions claimed under Sections 80C to 80U. Calculates taxable income after deductions. | – Deductions under 80C (LIC, PPF, ELSS, tuition fees, etc.) – 80D (Health insurance) – 80G (Donations) – 80U (Disability) – 80TTA (Savings account interest) – Other eligible deductions (dropdown selection) – Total Deductions – Taxable Income (Gross Total Income minus Deductions) | Yes (if claiming deductions) |
| Part D: Computation of Tax Payable | Complete calculation of tax liability, rebates, cess, reliefs, interest, late fees, tax paid, and refund/payable amount. Includes bank account details for refund. | – Tax on Total Income (as per slab) – Rebate u/s 87A (if applicable) – Tax after Rebate – Health & Education Cess (4%) – Total Tax and Cess – Relief u/s 89 (arrears) – Interest u/s 234A/B/C (late payment/filing) – Fee u/s 234F (late filing fee) – Total Tax, Fee, and Interest – Total Taxes Paid (Advance Tax, Self-Assessment Tax, TDS/TCS from Schedules) – Amount Payable (if tax due) – Refund (if excess paid) – Bank Account Details (Account Number, IFSC, Bank Name, Account Type, selection for refund) | Yes |
| Part E: Other Information | Details of all bank accounts held in India during the year (except dormant accounts inactive for 3+ years). Selection of account(s) for refund. | – IFSC Code – Bank Name – Account Number – Account Type (Savings/Current) – Option to select account for refund – Dormant Account status (optional) | Yes |
| Schedule IT | Details of Advance Tax and Self-Assessment Tax payments made during the year. | – BSR Code of Bank – Date of Deposit – Challan Serial Number – Amount Paid | Yes (if applicable) |
| Schedule TDS & TCS | Details of Tax Deducted/Collected at Source on salary and other income, based on Form 16/16A. | – TAN/PAN of Deductor/Collector – Name of Deductor/Collector – Gross Receipts/Payments subject to TDS/TCS – Year of Deduction/Collection – Amount of Tax Deducted/Collected – Amount Claimed this year | Yes (if applicable) |
| Verification | Self-declaration by taxpayer confirming accuracy and completeness of the return. | – Name – Father’s Name – Place – Date – Signature/Verification (Digital or Physical) | Yes |
The main components are:
- Part A: General Information – Personal details such as PAN, name, Aadhaar, date of birth, contact information, address, employment type, and filing details. This section also includes information about the tax regime chosen, response to notices, and other relevant declarations.
Example fields: PAN, Name, Aadhaar Number, Date of Birth, Mobile Number, Email, Address, Nature of Employment, Tax regime selection, Notice details (if any). - Part B: Gross Total Income – Here, you declare all your income sources, including salary/pension, one house property, and other sources such as interest or family pension. The total income is computed here.
Example: Salary from Form 16, rental income, bank interest. - Part C: Deductions and Total Taxable Income – This section is for claiming deductions under Sections 80C to 80U (like investments, health insurance, tuition fees, donations, etc.) and calculating the taxable income after deductions.
Example: 80C (PPF, ELSS), 80D (Health Insurance), 80G (Donations). - Part D: Computation of Tax Payable – Details of tax calculation, including tax on total income, rebate, cess, reliefs, interest, late fees, total tax paid, and amount payable or refundable. Bank account details for refund are also included here.
Example: Tax computation, rebate u/s 87A, health & education cess, interest for late filing. - Part E: Other Information – Details of all bank accounts held in India during the year, including IFSC code, bank name, and account number. You can select the account for receiving refunds. Dormant accounts (inactive for 3+ years) are optional.
- Schedule IT – Details of tax payments made, including advance tax and self-assessment tax (with BSR code, date, challan number, and amount).
- Schedule TDS & TCS – Details of Tax Deducted/Collected at Source on salary and other income, including TAN, deductor details, amount deducted, and year of deduction.
- Verification – Final declaration by the taxpayer, confirming the accuracy of information provided.
Each part and schedule must be filled carefully to ensure that all income, deductions, and tax payments are correctly reported. This structure helps the Income Tax Department process your return efficiently and issue refunds promptly.
Tip: Always cross-check the details in each part with your documents (Form 16, Form 26AS, investment proofs, etc.) to avoid errors.
Latest Updates for ITR-1 Sahaj (FY 2024–25).
- Capital Gains Reporting: For the first time, taxpayers with long-term capital gains (LTCG) up to ₹1.25 lakh from listed equity shares and equity-oriented mutual funds can file using ITR-1, provided other eligibility criteria are met.
- Dropdown Deductions: Deductions under Sections 80C to 80U must now be selected from dropdown menus, reducing errors and streamlining the process.
- Form 10-IEA Requirement: Taxpayers opting out of the new tax regime must provide Form 10-IEA details.
- Automated Processing: The format has been updated to support faster, automated return processing.
- Filing Start Date Delayed: Due to a delay in online utilities, ITR filing for AY 2025–26 is expected to begin in June 2025, not April.
Who Can—and Cannot—File ITR-1 Sahaj?
Eligible to File ITR-1 Sahaj:
- Resident individuals with total income up to ₹50 lakh
- Income from salary/pension, one house property, and other sources (except lottery, racehorses, etc.)
- Agricultural income up to ₹5,000
- LTCG from listed shares/mutual funds up to ₹1.25 lakh (from FY 2024–25)
Not Eligible to File ITR-1 Sahaj:
- Non-residents (NRIs)
- Individuals with income above ₹50 lakh
- Income from more than one house property
- Directors in a company
- Income from business/profession, unlisted shares, or foreign assets
- Agricultural income above ₹5,000
- Profits from Virtual Digital Assets (VDAs), lottery, or racehorses
Step-by-Step: How to File ITR-1 Sahaj Online.
- Gather Required Documents.
- Form 16 from employer(s).
- PAN and Aadhaar cards.
- Form 26AS and AIS (to check TDS and financial transactions).
- Bank account details
- Proofs for deductions (LIC, PPF, health insurance, etc.).
- Log in to the Income Tax Portal.
- Visit the official Income Tax e-filing portal.
- Register or log in with your PAN and password.
- Start a New ITR Filing.
- Go to ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’
- Select Assessment Year 2025–26 and ‘Online’ mode
- Choose ‘Individual’ status and select ITR-1 Sahaj
- Fill in the ITR-1 Form Sections.
- Personal Information: PAN, Aadhaar, address, contact, employment type.
- Gross Total Income: Salary (from Form 16), house property, other sources.
- Deductions: Select eligible deductions under 80C to 80U from dropdown menus.
- Tax Paid: Enter TDS, advance tax, self-assessment tax details (cross-check with Form 26AS/AIS).
- Bank Details: List all active bank accounts; select one for refund.
- Verification: Confirm details and digitally verify the return.
- Review and Submit.
- Double-check all entries for accuracy.
- Validate and submit the ITR.
- Complete e-verification (via Aadhaar OTP, net banking, or sending signed ITR-V to CPC Bengaluru).
Pro Tip: Always compare your entries with Form 26AS and AIS to avoid mismatches and processing delays.
Example: Filing ITR-1 Sahaj for a Typical Salaried Employee.
Suppose Riya, a software engineer, earns ₹12 lakh per year, lives in her own house, and has ₹20,000 in bank interest. She invests ₹1.5 lakh in PPF, pays ₹25,000 for health insurance, and has no capital gains. She should:
- Download Form 16 and Form 26AS
- Log in to the portal, select ITR-1
- Enter salary, interest, and deduction details
- Select 80C (PPF) and 80D (health insurance) from dropdowns
- Validate, submit, and e-verify her return
Top Deductions Salaried Employees Should Not Miss (FY 2024–25).
| Section | Eligible Investment/Expense | Maximum Deduction (₹) |
|---|---|---|
| 80C | PPF, EPF, NSC, ELSS, Tuition fees, etc. | 1,50,000 |
| 80CCC | Pension funds | 1,50,000 |
| 80CCD(1B) | NPS (additional) | 50,000 |
| 80D | Health insurance premium | 25,000 (50,000 for seniors) |
| 80TTA | Savings account interest | 10,000 |
| 80E | Education loan interest | Actual paid (no limit) |
| 80G | Donations | 50%/100% of donation |
| 80U | Disability | 75,000/1,25,000 |
Important Deadlines for ITR-1 Sahaj (FY 2024–25).
| Event | Due Date |
|---|---|
| Filing Start (expected) | June 2025 |
| Last Date (non-audit) | 31st July 2025 |
| Belated Return | 31st December 2025 |
| Revised Return | 31st December 2025 |
| Updated Return (max) | 31st March 2030 |
Missing the deadline can result in late fees up to ₹5,000 and interest on any unpaid tax.
Common Mistakes to Avoid When Filing ITR-1 Sahaj.
- Choosing the Wrong ITR Form: Using ITR-1 when not eligible can lead to rejection and penalties.
- Missing Income Sources: Report all income, including interest, dividends, and rental income.
- Not Checking Form 26AS/AIS: Always reconcile your entries with these statements.
- Ignoring Deductions: Claim all eligible deductions to reduce your tax liability.
- Skipping E-Verification: Your return is not complete until e-verified.
Frequently Asked Questions (FAQ) on ITR-1 Sahaj.
Q1. Can I file ITR-1 if I have capital gains?
A: Only if your long-term capital gains from listed shares/mutual funds are up to ₹1.25 lakh and you meet other criteria. Otherwise, use ITR-2.
Q2. What if I miss the 31st July deadline?
A: You can file a belated return by 31st December 2025, but late fees and interest will apply.
Q3. Do I need to attach documents with my ITR-1?
A: No attachments are required, but keep documents handy for reference or if asked later.
Q4. Can NRIs file ITR-1?
A: No, ITR-1 is only for resident individuals. NRIs should use ITR-2.
Q5. How do I select deductions in the new ITR-1 utility?
A: Deductions must be selected from dropdown menus in the online form for FY 2024–25.
Final Thoughts.
Filing ITR-1 Sahaj online has become more streamlined, but attention to detail remains critical. Use the updated features, claim all your deductions, and file before the deadline to avoid penalties and enjoy a hassle-free tax season. For further guidance or complex cases, consult a tax expert or CA.
Stay informed, file smart, and make the most of your tax benefits this year!
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C.K. Gupta
Hello, I am C.K. Gupta Founder of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.
